{
  "url": "https://openlegislation.uk/insurance-companies-loan-relationships-election-for-accruals-basis-order-1999/introduction",
  "json_url": "https://openlegislation.uk/insurance-companies-loan-relationships-election-for-accruals-basis-order-1999/introduction.json",
  "legislation": "uksi/1999/1643",
  "legislation_title": "The Insurance Companies (Loan Relationships) (Election for Accruals Basis) Order 1999",
  "legislation_url": "https://openlegislation.uk/insurance-companies-loan-relationships-election-for-accruals-basis-order-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 11th June 1999\nLaid before the House of Commons 11th June 1999\nComing into force 2nd July 1999\nThe Treasury, in exercise of the powers conferred on them by paragraph 5(7)(a) of Schedule 11 to the Finance Act 1996, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/1643/introduction",
    "retrieved_at": "2026-10-29T10:36:34.421346+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}